Required

Every individual, partnership, association and corporation doing business in Philadelphia must file a Business Income and Receipts Tax Return in whether or not they earned a profit during the preceding year. Rental activities are usually considered business activities.

An Activity License is required for all businesses and non-profits operating in Philadelphia. This includes businesses that are located outside the city limits but do some or all of their business activity in the City.

A Certificate of Occupancy is required as a condition of a change in the use and occupancy of a space in accordance with the International Building Code. Certificates of Occupancy are also required for all new construction and building additions.

The Philadelphia Historical Commission (PHC) is the regulatory agency responsible for ensuring the preservation of historically significant buildings, structures, sites, objects, interiors and districts in the City of Philadelphia.